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Abstract(s)
Em janeiro de 2016, o IASB publicou uma nova norma para contabilização dos contratos de locação. A IFRS 16 obriga à capitalização de todas as locações operacionais, verificando-se alterações ao nível da classificação e reconhecimento nas demonstrações financeiras dos locatários, eliminando a anterior classificação de locações operacionais e financeiras. A presente dissertação tem como objetivo determinar o impacto da adoção da IFRS 16 na situação financeira e nas principais métricas e rácios económico-financeiros das empresas portuguesas cotadas no PSI 20, empresas que aplicam o normativo internacional de relato financeiro. O segundo objetivo consiste em determinar os incentivos e motivações que levaram as empresas a optar por um dos modelos de transição previstos na IFRS 16, e se esta decisão tem um impacto significativo na informação financeira. Os resultados obtidos mostram que o novo normativo que regula as locações tem um impacto estatisticamente significativo nas métricas e rácios financeiros analisados, com exceção da rendibilidade do capital próprio. No que diz respeito ao segundo objetivo desta dissertação, os resultados mostram-se estatisticamente relevantes para o impacto na situação financeira quando é adotado o modelo retrospetivo modificado, no entanto, devido à dimensão reduzida da população analisada, o mesmo já não se verifica para o modelo retrospetivo integral.
In January of 2016, IASB issued a new accounting standard for the accounting of lease contracts. IFRS 16 requires the capitalization of operational leases, leading to changes in classification and recognition level in the lessees' financial statements, eliminating the previous classification of operational and financial leases. The present dissertation aims to determine the impact of IFRS 16 adoption on the financial situation and main metrics and financial ratios of Portuguese companies listed in the PSI 20, companies that applies the international financial reporting standards. The second goal is to determine the incentives and motivations that led the companies to choose one of the transition models provided by IFRS 16, and whether this decision has a significant impact on the financial information. The results show that the new standard that regulate leases has a statistically significant impact on the metrics and financial ratios analyzed, with exception of return on equity. Regarding the second goal of this dissertation, the results are statistically relevant to the impact on the financial situation when the modified retrospective model is adopted, however, due to the reduced size of the analyzed population, the same is no longer true for the full retrospective model.
In January of 2016, IASB issued a new accounting standard for the accounting of lease contracts. IFRS 16 requires the capitalization of operational leases, leading to changes in classification and recognition level in the lessees' financial statements, eliminating the previous classification of operational and financial leases. The present dissertation aims to determine the impact of IFRS 16 adoption on the financial situation and main metrics and financial ratios of Portuguese companies listed in the PSI 20, companies that applies the international financial reporting standards. The second goal is to determine the incentives and motivations that led the companies to choose one of the transition models provided by IFRS 16, and whether this decision has a significant impact on the financial information. The results show that the new standard that regulate leases has a statistically significant impact on the metrics and financial ratios analyzed, with exception of return on equity. Regarding the second goal of this dissertation, the results are statistically relevant to the impact on the financial situation when the modified retrospective model is adopted, however, due to the reduced size of the analyzed population, the same is no longer true for the full retrospective model.
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Keywords
Locações IFRS 16 IAS 17 Rácios económico-financeiros Modelos de transição Modelo retrospetivo modificado Modelo retrospetivo integral PSI 20 Índices de comparabilidade